https://www.taxtmi.com/caselaws?id=84489 Modvat credit on glass bottles used for aerated waters could not be denied merely because the bottles were not received in their original packing after branding, as a Board circular clarified entitlement on that point. The CEGAT found the earlier orders had been made before the circular and required reconsideration in light of that clarification. The matter was remanded for de novo adjudication, with an opportunity to produce gate passes and other supporting documents and after observing natural justice. The denial of credit was therefore not sustained at that stage, and admissibility was left to fresh decision on the record. en-us Sun, 19 Sep 1993 00:00:00 +0530 Fri, 22 Jul 2011 12:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84489 Modvat credit on glass bottles used for aerated waters could not be denied merely because the bottles were not received in their original packing after branding, as a Board circular clarified entitlement on that point. The CEGAT found the earlier orders had been made before the circular and required reconsideration in light of that clarification. The matter was remanded for de novo adjudication, with an opportunity to produce gate passes and other supporting documents and after observing natural justice. The denial of credit was therefore not sustained at that stage, and admissibility was left to fresh decision on the record. Case-Laws Central Excise Sun, 19 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84489